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2019 (6) TMI 1574 - AT - Income TaxBogus expenditure/Donation - addition of donation being given to charitable trust on the ground that on the search of the said charitable trust it has been found that it has been incurring only bogus expenditure - HELD THAT:- It is undisputed that assessee has submitted the receipt for the donation. The same has been paid by banking channel. There is no evidence on record that the same amount has been received back by the assessee from the said charitable trust. In these circumstances in this addition is solely based on surmise and conjecture and not sustainable in law. Assessee’s appeal stands allowed.
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